Category Archives: IRS Matters

Tax News & Comment — May 2016

Posted on May 14, 2016 by David L. Silverman, J.D., LL.M. (Taxation)
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From Federal Courts, NYS Courts & NYS Tax Tribunals — August 2014

Posted on August 4, 2014 by David L. Silverman, J.D., LL.M. (Taxation)

I. From The Court of Appeals A unanimous Court of Appeals, reversing, dismissed the long-held interpretation by the Department of Taxation of Tax Law §605[b][1][b], in a dispute adjudicated first at the administrative level in the Division of Tax Appeals, … Continue reading →

Posted in Federal Tax Litigation, IRS Matters, New York State Income Tax, New York State Tax Litigation, NYS Dept. of Tax'n & Finance, NYS DTF Matters, NYS Residency, NYS Tax Litigation, Tax News & Comment | Tagged , , , , , , , , , , | Leave a comment

IRS & NYS DTF Matters — August 2014

Posted on August 4, 2014 by David L. Silverman, J.D., LL.M. (Taxation)

I.   IRS Matters – August 2014 On July 11, a second federal judge ordered the IRS to account for missing emails of former director Lois Lerner. U.S. District Court Judge Reggie Walton has demanded an affidavit from an “appropriate official” … Continue reading →

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IRS & NYS DTF Matters: Recent Developments & 2013 Regs. & Rulings of Note

Posted on February 16, 2014 by David L. Silverman, J.D., LL.M. (Taxation)

I.      IRS Matters Final Regulations For Health Insurance As of January 1, IRC § 5000A requires that all “non-exempt” individuals obtain “minimum essential healthcare coverage.” Final regulations governing penalties for noncompliance have been issued. (T.D. 9632). The regulations provide, inter … Continue reading →

Posted in Gift & Estate Tax Decisions of Note, IRS, IRS Matters, IRS Rulings & Regulations, NYS Dept. of Tax'n & Finance | Tagged , , , , , , , , , , , , , , | Leave a comment

Recent IRS Developments — October 2012

Posted on October 9, 2012 by David L. Silverman, J.D., LL.M. (Taxation)

View Article in Tax News & Comment — October 2012 RECENT IRS DEVELOPMENTS – OCTOBER 2012 Over 50 million Americans are now filing tax returns showing no income tax liability. This represents approximately 35 percent of all personal income tax … Continue reading →

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From The IRS — Recent Developments, August, 2011

Posted on July 27, 2011 by David L. Silverman, J.D., LL.M. (Taxation)

VIEW IN PDF:  Tax News & Comment — August 2011 Approximately one million U.S. taxpayers have at least one financial account located in a foreign country. Many have not reported their offshore accounts to the IRS, a violation with possible … Continue reading →

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2009 REGS., RULINGS AND PRONOUNCEMENTS OF NOTE

Posted on March 23, 2010 by David L. Silverman, J.D., LL.M. (Taxation)

2009 REGS., RULINGS AND PRONOUNCEMENTS OF NOTE
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